(A) The Tax Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and income tax returns of any operator subject to the tax levied by this subchapter for the purpose of verifying the accuracy of any return made or, if no return was made, of ascertaining the tax due under this subchapter. Each person shall furnish, upon the written request of the Tax Administrator or his or her duly authorized agent or employee, the means, facilities and opportunity for making the examinations and investigations authorized herein.
(B) The Tax Administrator is hereby authorized to order any person to appear in his or her office and to examine such person, under oath, concerning any transaction or receipts from any transactions which was or should have been returned for taxation under this subchapter. For such purposes, the Tax Administrator may compel the production of books, papers, records, income tax returns and the attendance of any person before him or her, whether as a party or a witness, whenever he or she believes that such person has knowledge of such transactions or receipts of such transactions pertinent to such inquiry.
(C) Any information gained as a result of any return, investigation, hearing or verification required or authorized by this subchapter shall be confidential, except for official purposes or in accordance with judicial order. No persons shall divulge such information otherwise.
(Ord. 3-98, passed 4-13-1998) Penalty, see § 37.999